Variance analysis, flexible budgeting and responsibility accounting

  • C. B. Tilanus
  • J. A. M. Theeuwes


A variance in accounting is the difference between two amounts one of which is the basic, standard, or reference amount and the other the comparable amount. Variance analysis is concerned with breaking down the difference between the two amounts into meaningful parts.


Variance Analysis Cost Rate Cost Curve Partial Variance Joint Variance 
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Copyright information

© H.E. Stenfert Kroese B.V., Leiden 1976

Authors and Affiliations

  • C. B. Tilanus
  • J. A. M. Theeuwes

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